UAE Corporate Tax: registration, planning & returns
Corporate Tax applies to every UAE business. We make sure you're registered, claiming every relief you qualify for, and filing an accurate return on time.
Small Business Relief may be elected for tax periods ending on or before 31 December 2026 where revenue is AED 3 million or less. Qualifying Free Zone Persons may apply 0% to qualifying income.
Get Corporate Tax right the first time
Federal Decree-Law No. 47 of 2022 introduced UAE Corporate Tax for financial years starting on or after 1 June 2023. Most businesses have now filed at least one return. The FTA's focus is shifting to accuracy, transfer pricing and substance.
We start from your financial statements and work out your taxable income. That means applying adjustments for exempt income, disallowed expenses, interest limits and related-party transactions, then preparing and filing your return on EmaraTax.
Free zone companies
Free zone status doesn't automatically mean 0% tax. To be a Qualifying Free Zone Person, you need adequate substance, qualifying income, audited financial statements and transfer pricing compliance. We assess your position each year so you don't lose the benefit by accident.
How we help
CT registration
Registration for companies and natural persons, deregistration and amendments on EmaraTax.
Tax computation & return
Taxable income calculation, adjustments, reliefs and annual return filing.
Free zone (QFZP) review
Qualifying income analysis, de minimis tests and substance review.
Transfer pricing
Related-party analysis, arm's length support and the TP disclosure form.
Tax groups & reliefs
Small Business Relief, tax groups, loss relief and business restructuring relief.
CT health check
A review of filed returns and structure to find exposure and savings.
Simple from day one
Review
We check your registration, tax period and structure.
Compute
We prepare the tax computation from your financial statements.
File
We file the return and help you pay the tax on time.
Plan
We plan ahead for next year's position and reliefs.
Frequently asked questions
Do I need to register if my profit is below AED 375,000?
Yes. Registration is required for all taxable persons regardless of profit. Income up to AED 375,000 is taxed at 0%, but you must still register and file an annual return.
What is Small Business Relief?
Resident businesses with revenue of AED 3 million or less in a tax period (and in previous periods) can elect to be treated as having no taxable income, for tax periods ending on or before 31 December 2026. You still need to register and file a return to claim it.
Are free zone companies exempt?
Not automatically. A Qualifying Free Zone Person can apply 0% to qualifying income, but must meet conditions including adequate substance, audited financial statements and staying within the de minimis limits for non-qualifying revenue. Other income is taxed at 9%.
Do I need audited financial statements for Corporate Tax?
Audited financial statements are required for taxable persons with revenue above AED 50 million and for Qualifying Free Zone Persons. Many free zone authorities also require audited accounts for licence renewal.
Talk to a UAE accountant today
Book a free, no-obligation consultation. We'll review where you stand with VAT, Corporate Tax and your books, and tell you exactly what's needed.